https://www.taxtmi.com/caselaws?id=74589 Recovery of MODVAT credit was treated as subject to the limitation under Section 11A, so a demand raised beyond six months was prima facie time-barred. The extended period could not be invoked because the show cause notice did not contain specific allegations of suppression or misdeclaration, and a mere reference to Rule 173Q was insufficient to cure that defect. The text also notes that if the extended period was intended to be applied, the notice had to be issued by the competent authority. On that basis, unconditional stay was granted in favour of the assessee. en-us Thu, 13 Apr 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74589 Recovery of MODVAT credit was treated as subject to the limitation under Section 11A, so a demand raised beyond six months was prima facie time-barred. The extended period could not be invoked because the show cause notice did not contain specific allegations of suppression or misdeclaration, and a mere reference to Rule 173Q was insufficient to cure that defect. The text also notes that if the extended period was intended to be applied, the notice had to be issued by the competent authority. On that basis, unconditional stay was granted in favour of the assessee. Case-Laws Central Excise Thu, 13 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74589